HSN 27 — Mineral Fuels

Description: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Indian GST rate: 18.0%

Check import duty for this code

Exports from India are zero-rated for GST and carry no export duty (except a small notified list). Pick the destination to estimate its import duty & VAT.

Sub-codes

  • 2701 — COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COA
  • 2702 — LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET
  • 2703 — PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED
  • 2704 — COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGL
  • 2705 — COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROL
  • 2706 — TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL T
  • 2707 — OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL T
  • 2708 — PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TAR
  • 2709 — PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE
  • 2710 — PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN
  • 2711 — PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS
  • 2712 — PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK W
  • 2713 — PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS
  • 2714 — BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; A
  • 2715 — BITUMINOUS MIXTURES BASED ON NATURAL ON NATURAL BITUMEN, ON PETROLEUM
  • 2716 — ELECTRICAL ENERGY
India import policy (DGFT ITC-HS)

Status: not in our table

DGFT's ITC-HS is the authority for 'Freely importable / Restricted / Prohibited / Canalised / STE'. Missing from our table is not the same as 'Free' — check DGFT before a filing.

Source: DGFT ITC-HS schedule (free, published) · Last reviewed: 2026-10-20T22:15:09.762611

Export incentive (RoDTEP / RoSCTL)

No recorded benefit for this HS code in our table. Many codes carry none at all — verify against DGFT's notification before quoting a benefit, because rates change annually.

Source: DGFT RoDTEP/RoSCTL notifications (free, published) · Last reviewed: 2026-10-20T22:15:09.764860

EU Carbon Border Adjustment Mechanism (CBAM) - decision support only

possible EU CBAM exposure (CBAM-adjacent HS chapter)

electricity only (not all 27*)

EU CBAM transitional reporting applied from 1 Oct 2023; the definitive carbon levy phase begins 1 Jan 2026 (subject to ongoing legislative changes). Verify the exact CN code against https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en before quoting a price; chapters are not a code-by-code list.

Source: EU Regulation (EU) 2023/956 (CBAM), Annex I (sector list) . reviewed 2026-10-16; CBAM is applied at CN-code level - verify the exact code.

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